Section 3(2) in The Central Electricity Regulatory Commission (Procedures for Calculating the Expected Revenue from Tariffs and Charges) Regulations, 2010
(2)The formats shall be submitted annually under affidavit on or before 30th November of each year containing the financial position for the previous financial year, current financial year and the ensuing financial year: Provided that the formats for the previous financial year shall be based on the audited financial statements of that year; for the first half of the current financial year shall be based on finalised statements of accounts up to 30th September and for the second half of the current financial year and the ensuing year shall be based on provisional/estimated figures duly certified through an affidavit: Provided further that the information in respect of the assets commissioned after 30th September of the current financial year shall be submitted within 90 days of their commercial operation.
